Unreasonableness in the accreditation of the reliability before the Peruvian Tax Administration

Authors

  • Alvaro Ayque Goicochea

DOI:

https://doi.org/10.21678/forseti.v14i21.2651

Keywords:

Burden of proof, expenses, evidence, likelihood, theory of proof, deductibility, documentation

Abstract

The lack of legal development regarding the accreditation of the veracity of expenses has led to unreasonable and excessive demands from the Tax Administration. To counter these demands, the concept of evidence and the reasonable accreditation criteria developed by the Tax Court are explored. A classification of the evidence to be presented to prove veracity and its probative relevance is proposed.

Author Biography

  • Alvaro Ayque Goicochea

    Alvaro Ayque es asociado del área Tributaria de CMS Grau. Se especializa en procedimientos y procesos contencioso-administrativos contra SUNAT y otras Administraciones Tributarias. Abogado por la Universidad de Piura y con estudios especialidad de en Contabilidad y Finanzas en la ESAN Graduate School of Business.

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Published

2025-03-03 — Updated on 2025-05-25

Versions

Issue

Vol. 14 No. 21 (2025): Forseti No. 21

Section

Artí­culos

License

Copyright (c) 2025 Forseti. Law Review

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Unreasonableness in the accreditation of the reliability before the Peruvian Tax Administration. (2025). Forseti. Law Review, 14(21), 07-29. https://doi.org/10.21678/forseti.v14i21.2651 (Original work published 2025)